资产减值准则作为一项独立的准则在上市公司全面实施,其制定与执行对于保证上市公司会计信息有用性具有重大的现实意义。本文在总结资产减值准则新特点的基础上,详细分析了资产减值准则对上市公司会计信息有用性的各种影响,探讨了上市公司利用资产减值加强会计信息有用性的途径。 As an independent criterion, asset impairment standards are fully implemented in listed companies. The formulation and implementation of asset impairment standards are of great practical significance for ensuring the usefulness of accounting information of listed companies. On the basis of summarizing the new features of asset impairment criteria, this paper analyzes in detail the various effects of asset impairment criteria on the usefulness of accounting information of listed companies, and discusses the ways that listed companies use asset impairment to enhance the usefulness of accounting information.